Singapore CPF Contribution Calculator
Calculate employee and employer CPF, cash after CPF and contributions on bonuses using 2026 or 2027 rates.
Your CPF breakdown
Enter your wage details to see employee CPF, employer CPF and the effect on cash wages.
Before income tax and other deductions. Employer levies and other employment costs are excluded.
| Wage basis | Amount |
|---|
Show calculation and rounding
Independent estimate using CPF Board’s published tables. Review the scope and sources for payroll use.
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How to calculate CPF contributions
- Choose the contribution year and wage month, then select the employee’s age band and citizenship or PR year.
- Enter the month’s CPF-payable Ordinary Wages and any Additional Wages, such as a performance bonus.
- If a bonus is included, check the full-year Ordinary Wages and earlier Additional Wages already assessed by the same employer.
- Choose Calculate. Review the contributions, wage ceilings and rounding, then copy, download or print the result.
For a PR conversion month, use only the wages eligible for CPF from the conversion date. This tool does not prorate wages or split a month’s citizenship status automatically.
S$5,000 monthly salary
Citizen aged 55 or below in 2026: employee S$1,000, employer S$850, total CPF S$1,850.
S$9,000 salary + S$20,000 bonus
Full-year capped OW of S$96,000 leaves S$6,000 of this bonus subject to CPF. Combined CPF: S$5,180.
S$600 part-time wages
Citizen aged 55 or below in 2026: phased employee CPF S$60 and employer CPF S$102.
CPF contribution rates by age
These full rates apply to Singapore Citizens and Permanent Residents from their third year, for total monthly wages above S$750. PRs in their first two years can have different rates.
| Age band | 2026 Employer | 2026 Employee | 2027 Employer | 2027 Employee |
|---|---|---|---|---|
| 55 and below | 17% | 20% | 17% | 20% |
| Above 55 to 60 | 16% | 18% | 16.5% | 19% |
| Above 60 to 65 | 12.5% | 12.5% | 13% | 13% |
| Above 65 to 70 | 9% | 7.5% | 9% | 7.5% |
| Above 70 | 7.5% | 5% | 7.5% | 5% |
The 2027 column applies to wages earned from 1 January 2027. A new age band starts the month after the threshold birthday. Source: CPF Board’s 2026 tables and 2027 tables.
Salary ceilings and CPF on bonuses
CPF on Ordinary Wages is capped at S$8,000 per month. The Additional Wage ceiling is calculated for each employee, employer and calendar year:
Additional Wage ceiling = S$102,000 − full-year Ordinary Wages subject to CPF.
A fixed S$8,000 CPF-assessable salary for 12 months uses S$96,000 of Ordinary Wages, leaving a S$6,000 AW ceiling. A S$5,000 monthly salary for 12 months leaves S$42,000. A part-year employee or someone with changing pay needs a different annual OW figure.
The calculator subtracts earlier AW already assessed from that ceiling before assessing this month’s bonus. It uses actual salary plus bonus to select the monthly wage band, then applies the appropriate rate to the remaining CPF-assessable wages. It combines OW and AW before applying whole-dollar rounding.
Employee and employer CPF calculation formula
For total monthly wages above S$750, first apply the Ordinary and Additional Wage ceilings. Multiply the combined wages subject to CPF by the employee rate for the employee share, and by the combined employee-plus-employer rate for the total contribution.
Total CPF: round the combined contribution to the nearest whole Singapore dollar, with 50 cents rounded up. Employee CPF: round down to a whole dollar. Employer CPF: subtract the rounded employee share from the rounded total. This order can make the employer amount differ from independently rounding the employer percentage.
CPF for low monthly wages and part-time employees
- S$50 or less: no employee or employer CPF.
- Above S$50 through S$500: employer CPF applies; employee CPF is zero.
- Above S$500 through S$750: employee CPF before rounding is 3 × the applicable employee rate × (total monthly wages − S$500). Add the employer share, then apply the rounding order above.
- Above S$750: the standard contribution formula applies to wages subject to CPF.
The wage band uses total CPF-payable Ordinary and Additional Wages before ceilings. Employment status and coverage still matter; these thresholds do not make every payment CPF-payable.
Singapore PR CPF contribution rates
Permanent Residents in their first and second years normally use graduated employer and employee rates. The following G/G example is for an employee aged 55 or below with total monthly wages above S$750, in either supported contribution year.
| PR year | Employer | Employee | Combined |
|---|---|---|---|
| First year | 4% | 5% | 9% |
| Second year | 9% | 15% | 24% |
| Third year onwards | 17% | 20% | 37% |
Older employees have different rates: select the age band and PR year in the calculator to use the appropriate table. An approved F/G arrangement uses the full employer rate and graduated employee rate. An approved F/F arrangement uses full rates for both shares. Changing the arrangement here does not apply for CPF Board approval.
Salary after CPF and employer contribution cost
Cash wages after CPF equal this month’s entered salary plus bonus, minus employee CPF. Employer contribution cost here equals salary plus bonus, plus employer CPF. Wages excluded by a CPF ceiling remain part of gross cash wages.
For a citizen aged 55 or below earning S$5,000 in 2026, employee CPF is S$1,000 and employer CPF is S$850. Cash wages after employee CPF are S$4,000, and wages plus employer CPF are S$5,850. Final take-home pay can differ because this estimate excludes income tax and other payroll deductions.
Save, export and review your CPF estimate
- Save Tool: keep the calculator shortcut in My Account → Favorites. Salary figures, birth details and results are not included in the Favorites request.
- Copy summary: copy the current calculated breakdown as text. Changing a wage figure clears the old result so you can recalculate before exporting.
- Download CSV: export the wage basis, employee and employer CPF, applicable ceilings, annual bonus assumptions and source link. A three-tool recommendation panel appears when the download starts, if the shared catalog has three eligible tools.
- Print / PDF: open a clean report through the browser’s print dialog. Select Save as PDF if available; the page does not silently upload or generate a remote PDF.
- Reset All: clear wage inputs, bonus settings, calculation details and output. Your saved calculator shortcut stays in Favorites.
Official sources, scope and troubleshooting
This is an independent CorrectionCopy calculator for employed-worker CPF contributions. The rule tables were checked on 2 October 2026. It covers the two published contribution years shown in the form and does not assume rates for later years.
- CPF Board: contribution rates, PR years, age transitions and rounding
- CPF Board: Ordinary and Additional Wage definitions and ceilings
- Official CPF contribution calculator and annual Additional Wage ceiling calculator
Scope: This estimates the selected month, rather than reconciling previous months. Changes in annual pay, employment, age or PR status can create earlier-month adjustments that require the official annual workflow. A low-wage month of S$750 or less with bonus wages excluded by the AW ceiling is referred to the official calculator instead of estimated here.
If a result differs from payroll: Check whether an allowance is OW or AW, verify the applicable age and PR year, enter only CPF-eligible wages and review this employer’s full-year OW and earlier AW. The tool excludes account allocation, retirement payouts, platform-worker and self-employed rules, pensionable employment, tax and other deductions.
The entered figures stay in this page’s working memory. Copy and download controls export the calculated result; Reset All clears the inputs and output. Standard site pages and analytics remain governed by CorrectionCopy’s existing shared website settings.
Frequently asked questions
What does this Singapore CPF calculator calculate?
It estimates one month’s employee CPF, employer CPF, their combined contribution, cash wages after employee CPF, and wages plus employer CPF. It also applies salary and bonus ceilings.
What are the CPF contribution rates for 2026?
For citizens and PRs from their third year, monthly wages above S$750 use 20% employee and 17% employer contributions at age 55 and below. Older age bands use the rates shown in the table.
Does the calculator include the published 2027 CPF rates?
Yes. Select 2027 for the announced rates effective from 1 January 2027. The full rates rise for the above-55-to-60 and above-60-to-65 age bands.
What is the CPF Ordinary Wage ceiling in 2026 and 2027?
The monthly Ordinary Wage ceiling is S$8,000 in both supported years. Salary above that amount does not increase CPF on Ordinary Wages.
How do I calculate CPF for a first- or second-year Permanent Resident?
Select the correct PR year and contribution arrangement. Graduated employer and employee rates are the default. Use full employer or full employer-and-employee rates only when the higher-rate arrangement has been approved.
When does a Permanent Resident move into the next contribution year?
The first year starts on PR conversion. The second and third years start on the first day of the month after the first and second conversion anniversaries respectively. Select the status that applies to the wage month.
How is CPF on a bonus calculated?
The Additional Wage ceiling is S$102,000 minus the year’s Ordinary Wages subject to CPF. Earlier Additional Wages already assessed use part of that ceiling. Enter the bonus and those annual figures to estimate this month.
Why can a large bonus change the CPF rate on a small salary?
The monthly wage band uses salary plus bonus before the Additional Wage cap. The selected rate is then applied to wages that remain subject to CPF.
What happens when monthly wages are S$500 or S$750?
Total monthly wages of S$50 or less attract no CPF. Above S$50 through S$500, only employer CPF applies. Above S$500 through S$750, the employee share is phased in.
How are CPF contributions rounded?
Total CPF is rounded to the nearest whole dollar, with 50 cents rounded up. The employee share is rounded down to a whole dollar. Employer CPF is the rounded total minus the rounded employee share.
When do CPF rates change after a birthday?
A new age band applies from the first day of the month after the 55th, 60th, 65th or 70th birthday. Choose “Use birth month” to determine this automatically.
Is cash after CPF the same as my final take-home salary?
The figure subtracts employee CPF only. Income tax, self-help group contributions, donations and other payroll deductions are excluded. Wages plus employer CPF also excludes other employer levies and costs.
Are foreign employees required to contribute to CPF?
Employees who are neither Singapore Citizens nor Permanent Residents are generally exempt. Select “Foreigner / non-PR” to show zero employee and employer CPF for this employed-worker estimate.
Does this calculate CPF account allocation or retirement payouts?
No. This tool calculates employed-worker contributions. It does not estimate OA, SA, RA or MediSave allocation, CPF LIFE payouts, self-employed MediSave or platform-worker contributions.
Can this reconcile an entire year’s bonuses or previous CPF payments?
No. A monthly bonus estimate cannot reconstruct earlier months’ rates or contributions. Recheck annual ceilings when pay changes or employment ends, and use CPF Board’s annual calculator for adjustments.
What is the difference between Ordinary Wages and Additional Wages?
Ordinary Wages are wages for employment in a month that are payable by the 14th of the following month, such as a qualifying monthly salary. Additional Wages are other CPF-payable wages, commonly annual bonuses. Classification affects the applicable wage ceiling.
Can I calculate CPF for part-time or low-wage employment?
Yes, for employment covered by these CPF tables. Enter the CPF-payable monthly wages. The calculator applies the S$50, S$500 and S$750 wage thresholds, including the phased employee contribution where applicable.
What should I enter if I worked for only part of the year?
When a bonus is included, untick the same-salary-for-12-months assumption and enter this employer’s full-year Ordinary Wages subject to CPF. Include the selected month and account for the S$8,000 monthly cap. Do not combine different employers’ annual wages.
What does Save Tool save to My Account?
Save Tool adds this calculator’s name and page link to Favorites through the existing CorrectionCopy account system. It does not save the entered salary, bonus, birth month or CPF result. Guests can log in or register from the Save Tool invitation.
Can I download or print my CPF calculation?
After calculating, use Download CSV for the wage basis, contributions, ceilings and assumptions. Copy summary exports readable text. Print / PDF opens your browser’s print dialog, where Save as PDF is available if your browser supports it.
Why might this CPF estimate differ from my payslip?
Check the wage month, age band, PR year, approved contribution arrangement, CPF-payable wage classification and this employer’s annual bonus ceiling. Other deductions, payroll adjustments and rules outside this employed-worker calculator’s scope can also create differences.
Are salary figures or birth details stored?
This calculator computes in your browser and does not save or send your entered wage or birth figures to a calculation endpoint. Reset All clears the form and result.